GIFT.  :  ::•.::  ■.;.     V:' 

i      **,  *      * •  \  *  -'.*  - *, «—«-«- 


GUIDE 


FOR 


Making  Departmental 
Budgets 


AND 


Interpreting  the  Scope 
of  Appropriation  Items 


1917 


OHIO 


o- 


:  i\i 


BUDGET  CODE  AND 

EXPLANATIONS 


E.   M.   FULLINGTON,   Budget   Commissioner 

W.  T.  DONALDSON,  Assistant  Commissioner 

N.   B    Akin,   Secretary 


September  First,  Nineteen  Sixteen 


Columbus,  Ohio: 

The  F.  J.  Heer  Printing  Co. 

1916 

Bound    at    the   State    Bindery. 


r 


0- 


NOTICE. 

Fill  in  blank  spaces  with  ink. 

Add  columns  correctly. 

Leave  a  line  blank  after  each  classification. 

Don't  crowd  the  sheets — ask  for  more  blanks  if  needed. 

Classify  requests  correctly — if  in  doubt  consult  the  Guide  or  inquire. 

Tivo  sets  of  blanks  are  sent  herewith — return  one  filled  out. 

Don't  use  rubber  stamp  methods — give  each  item  some  thought. 

Ask  for  what  you  need  and  no  more. 

Wherever  requests  for  items  are  appreciably  greater  than  amount 
spent  last  year  explain  the  increase. 

Don't  ask  for  money  under  classifications  where  you  don't  need  it. 

Don't  expect  to  get  something  you  don't  ask  for. 

Don't  guess  the  amount  you  will  need  and  say  you  will  turn  back 
what  you  don't  use ;  that  method  harks  back  to  the  stone  age  in  public 
finance. 

Itemize  your  requests ;  it  is  not  easy  for  the  budget  commissioner 
or  finance  committee  to  reduce  requests  which  are  based  on  actual  costs 
of  definitely  stated  amounts.  On  the  other  hand  if  totals  look  too  big 
there  is  a  temptation  to  assume  that  a  round  figure  request  with  no  sup- 
porting detail  like  D-u $4,000  is  but  a  rough  estimate  or 

perhaps  lightly  considered  guess  and  that  $2,500  will  suffice. 

Make  your  estimates  after  careful  consideration  and  make  them  final. 

Don't  come  before  the  committee  with  supplementary  requests 
totally  different  from  the  original.  This  suggests  to  the  finance  committee 
either  that  you  were  careless  in  one  of  your  most  important  duties — 
that  of  doing  your  part  toward  securing  necessary  funds — or  that  you 
were  ignorant  of  the  needs  of  your  own  department.  Supplementary 
requests  too,  are  apt  to  raise  the  question  as  to  whether  your  latest 
revision  is  final  and  dependable. 

Total  requests  for  each  subclassification  and  add  these  totals  to  get 
standard  account  totals  as  follows : 

E  —  Equipment —  Request      Subtotals 
E.  1.     Office  — 

2  Typewriters    1166  06 

3  Desks    150  00 

Chair     12  00 

5  Rugs    148  00 

Subtotal   E.   1    |476  06 

2     B.   c.  3 


531632 


E.  §;     General    Plant—   ' 

Wagon  for  general  use $125  00 

Harness    60  00 

Miscellaneous    :S40  00 


Subtotal    E.   6    $525  00 


Total    E    $1 ,001  06 


BUDGET  CODE. 


Operation  and  Maintenance. 
Personal  Service  — 

A.  Salaries 

B.  Wages 

C.  Unclassified 
Other  Ordinary  Expenses  — 

D.  Supplies  — 


G. 


I. 

Food 

2. 

Forage 

3- 

Fuel 

4- 

Water 

5- 

Light,  Heat  and  Power 

6. 

Wearing  Apparel 

7- 

Office 

8. 

Medical 

9- 

Cleaning 

IO. 

Educational 

1 1. 

Agricultural 

12. 

General  Plant 

Equipment  — 

i. 

Office 

2. 

Household 

3- 

Agricultural 

4- 

Livestock 

5- 

Surgical 

6. 

Educational 

7- 

Automobiles 

8. 

General  Plant 

Materials  — 

I. 

Constructive 

2. 

Upkeep  and  Repair 

Mi 

iscellaneous  Service  — 

i. 

Repairs 

2. 

Telegraph  and  Telephone 

3- 

Express,  Freight  and  Drayage 

4- 

Traveling  Expenses 

5- 

Rent 

6. 

Insurance 

/• 

General  Plant 

.".n; 

V       .  v    :  :■  :  '•■'           6 

lYivilribuhOUs  —  ''" 
i.     Awards  of  Merit 

2.  Social  Aid 

3.  Payments  Due  Subdivisions 

Capital  Outlay  — 

J.     Lands,   Buildings  and  Fixtures  — 
I.     Purchase  of  Land 

2. 

3- 
4- 

5- 

Buildings 

Non-structural   Improvements 
Major  Equipment  and  Appurtenances 
Miscellaneous  Capital  Equipment 

K.     Rotary  Funds 


THE  SCHEME. 


Expenditures  are  made  for  two  main  purposes : 
i.     Operation  and  Maintenance 
2.     Capital  Outlay 

For  reasons  of  expediency  Operation   and   Maintenance   is  divided 
into  two  general  groups : 

i.     Personal  Service 

2.     Other  Ordinary  Expenses 

Personal  Service  is  subdivided  into 
i.     Salaries 

2.  Wages 

3.  Unclassified 

Other  Ordinary  Expenses  is  subdivided  into 
1.     Supplies 


Equipment 
Materials 

Miscellaneous  Service 
Contributions 
Contingencies 

Capital  Outlay  is  divided  into 

1.  Lands,   Buildings   and   Fixtures 

2.  Rotary  Funds 

Lands,  Buildings  and  Fixtures  is  subdivided  into 

1.  Purchase  of  Land 

2.  Buildings 

3.  Non-structural  Improvements 

4.  Major  Equipment  and  Appurtenances 

5.  Miscellaneous  Capital  Equipment 

The  scope  of  the  subclassifications  is  indicated  by  the  following  sug- 
gestions and  examples : 

Definitions. 

A.  Salaries  — 

Include  under  this  head  all  permanent  positions. 

B.  Wages  — 

Include  under  this  head  temporary  positions   (those   for  a   fraction 
of  a  year  only)   and  all  labor  paid  on  day  or  hour  basis.     Do  not  in- 
clude permanent  positions  like  janitors,  messengers,  firemen,  etc. 
3    b.  c.  7 


C.     UAclassihCw  — •     '  :      . 

Include  under  this  head  estimates  for  lump  sum  personal  service 
payments  the  general  character  of  which  is  illustrated  hy  the  following 
partial  list : 

Lecturers'  fees 

Doctor  or  veterinary  bills 

Legal  fees 

Analysis  fees 

Witness  fees 

Referee  fees 

Payments  for  piece  work 

Payments    for    services    of    orchestras,    bands,    etc. 

Include  under  this  head  also,  estimates  for  work,  the  major  part 
of  which  is  for  personal  service,  or  which  is  of  such  a  nature  that  it 
is  not  easy  to  separate  the  personal  service  from  the  cost  of  other  ordi- 
nary expenditures,  the  general  character  of  which  is  indicated  by  the 
following  partial  list : 

Supplementary  institute  work. 

Cost    of    prosecutions    including    mileage    and    maintenance    of 

witnesses. 
Conviction,  prosecution  and  transportation  of  convicts. 

Include  under  this  head  also,  new  work  authorized  by  the  current 
(1917)  session  of  the  General  Assembly  which  lack  of  time  or  experi- 
ence renders  it  difficult  to  classify,  the  major  part  of  which  however, 
will  probably  be  personal  service.  The  general  character  of  this  work 
is  indicated  by  the  following  examples  from  the  191 5-16  appropria- 
tion bill. 

Prevention  of  blindness  among  infants  as  per  H.  B.  No.  480. 

Women's  employment  work,  Cleveland. 

Include  also  requests  for  extra  personal  service  for  work  the  extent 
of  which  cannot  be  estimated  because  it  will  depend  on  conditions  beyond 
the  department's  control,  like 

Physical  Valuation  of  Public  Utilities. 

D.     Supplies  — 

This  subclassification  is  intended  to  cover  articles  and  substances 
which  are  destroyed  or  materially  impaired  if  used  once  or  for  a  very 
short  time.  The  best  examples  are  to  be  found  in  substances  utterly 
destroyed  in  being  used  once,  like  coal,  water,  beef,  lubricants,  fertilizers 
and  ink;  certain  tools  of  small  cost  have  practically  no  appraisal  value 
after  having  been  used  and  are  therefore  classified  as  supplies,  like 
pencils,  scythe  stones,  typewriter  ribbons  and,  by  slight  gradations  this 
class  shades  off  into  more  permanent  equipment.     In  practice  there  is 


little  difficulty  in  differentiating  between  supplies,  equipment  and  mate- 
rials and  classifying  them  properly  if  correct  conceptions  of  the  terms 
are  grasped.  Remember  classifications  frequently  depend  upon  proposed 
uses.  Depending  upon  the  use  to  which  a  given  substance  is  to  be  put 
it  may  be  either  a  supply,  equipment  or  material.  To  illustrate :  a  bar 
of  steel  might  be  used  to  test  the  tensile  strength  of  a  machine  in  which 
case  it  would  be  a  supply;  if  used  to  make  a  shaft  it  would  be  material; 
if  used  as  an  instrument  to  tighten  barbed  wire  fence  it  would  be 
equipment. 

The  partial  lists  printed  herewith  will  in  most  cases  indicate  the 
classification  to  which  an  article  or  a  substance  usually  belongs.  Bear 
in  mind  however  that  the  proposed  use  is  the  controlling  factor  in  classi- 
fication and  therefore  that  the  same  article  or  substance  may  be  classified 
in  several  different  ways.  If  doubt  exists  in  any  case  a  ruling  can  be 
had  from  the  budget  commission. 

Never  include  freight  and  express  charges  as  a  part  of  the  cost  of 
supplies,  material  or  equipment — classify  them  under  G-3. 

1.  Food  — 

Self  explanatory.  Does  not  include  medicines.  Does 
not  include  food  for  animals.  Includes  cattle  to  be 
slaughtered  for  food. 

2.  Forage  — 

Bird  seed 

Bran 

Chicken   feed 

Charcoal  for  poultry 

Condition  powders 

Corn 

Cuttle  fish 

Ensilage 

Fodder 

Food  for  specimens 

Grain 

Gluten 

Hay 

Medicine  for  animals 

Mill  feed 

Oats 

Oyster  shells 

Salt  for  stock 

Serum  for  hogs 

Straw 

Veterinary  Supplies 

Wheat 


10 

D.  3.     Fuel  — 

Alcohol  when  used  as  fuel 

Charcoal 

Coal 

Gas 

Gasoline  for  motors,  automobiles  and  engines 

Oil  when  used  as  fuel 

Wood 

D.  4.     Light,  heat  and  power  — 
Self-explanatory. 

D.  5.     Water  — 

Include  all  water  purchased  except  that  used  in  the 
office  for  drinking  purposes  which  should  be  classified 
under  D.  7. 

D.  6.     Wearing  Apparel  — 
Aprons 
Badges 
Bibs 
Bonnets 
Boots 

Buttons  (Collar) 
Canvas  suits 
Caps 
Coats 
Collars 
Corsets 

Handkerchiefs 
Mittens 
Pajamas 

D.  7.     Office  — 

Blank  books 
Blank  forms 
Carbon  paper 
Clips 

Envelopes 
Ice  for  office 
Ink- 
Mucilage 
Pads,  desk 
Pens 

Periodicals  and  papers 
Paste,  library 


II 

Postage 
Stationery 
Typewriter  ribbons 
Water,  drinking  for  office 

D.  8.     Medical  — 

Include  surgical  and  optical 

Alcohol 

Bandages,  muslin 

Beans,  vanilla 

Bottles,  medicine 

Capsules 

Chemicals.     See  D.  10 

Corks,  assorted 

Cotton,  absorbent 

Cots,  finger 

Drugs 

Flasks 

Gauze,  absorbent  and  iodoform 

Journals,  medical 

Liquors 

Medicines 

Nipples,  rubber,  paper,  filter 

Plasters,  all  kinds 

Sponges,  surgical 

Tissue,  gutta  percha 

Vaccination  points  and  shields 

D.  9.     Cleaning  — 

Acids  for  laundry 

Beeswax 

Bleach 

Bluing 

Borax 

Cleansers,  all  kinds 

Disinfectants 

Ink,  indelible  for  laundry 

Insecticide 

Lime  for  disinfecting 

Lye 

Pins,  laundry 

Polish,  furniture,  shoe,  harness,  metal,  etc 

Soap,  harness,  laundry,  toilet 

Sponges,  stable 

Starch 


12 


D.  10.     Educational. 

Include  recreational  and  religious 

Acids  for  laboratory 

Cards,  playing 

Chemicals 

Christmas  greens  and  trees 

Crayon 

Diplomas 

Laboratory  supplies 

Paper,  examination,  kindergarten,  etc. 

Music,  sheet 

Periodicals 

Tablets,  school 

Pencils,  pens,  penholders,  etc. 

Reagents 

Recreational  and  religious  supplies 

D.   ii.     Agricultural  — 

Include  horticultural 

Axle  grease 

Bee  foundations 

Berry  shrubs 

Bulbs 

Dairy  supplies 

Fertilizers 

Grape  vines 

Horticultural  supplies 

Lime  for  fertilizer 

Lubricants  for  agricultural  machinery 

Packing  supplies 

Plants 

Paris  green 

Salt  for  killing  weeds 

Seeds 

Spraying  fluids 

Trees 

Twine,  binder 

Wire  for  baling 

D.   12.     General  Plant  — 

Include  supplies  not  readily  classified  elsewhere 

Axle  grease 

Bags,  paper 

Belt  dressing 

Candles 


13 


Cans,  fruit  and  vegetable 

Carbons 

Carbon  brushes 

Cartridges 

Chalk,  carpenter 

Chamois  skins 

Cord,  carpenter  and  window  sash 

Dust  absorbents  for  sweeping 

Eggs  for  hatching  (usually  D.  u) 

Emery  cloth 

Emery  paper 

Excelsior  for  water  heaters 

Fly  paper 

Fuses 

Graphite 

Hog  rings 

Horse  shoes 

Ice,  for  refrigerating  purposes 

Incandescent  bulbs 

Landscape  supplies 

Leaders  for  films 

Lime  for  water  softener 

Mantles,  gas 

Matches 

Menthol 

Mothballs 

Needles 

Oakum 

Oils,  lubricating,  etc. 

Packing 

Paper,  sand,  tissue,  toilet  and  wrapping 

Paper  sacks 

Paraffine 

Paste,  wall 

Pins,  blanket,  brass,  etc. 

Pipes,  tobacco 

Plates,  paper 

Photographic  supplies 

Poison,  rat 

Resin 

Rope 

Rubbers,  can 

Sealing  wax 

Soda  ash  for  boilers 

Tacks,  carpet 


14 

D  12.     General  Plant  —  Concluded 

Tobacco,  chewing  and  smoking 

Tooth  picks 

Twine,  wrapping 

Waste 

Wicking 

Wire  fuse 

E.     Equipment  — 

Include  under  this  head  livestock,  and  articles  which  are 
not  sensibly  impaired  by  being  used  once.  Do  not  include 
equipment  for  new  offices  or  buildings  or  other  new  equip- 
ment not  intended  to  replace  some  worn  out  or  obselete. 
Ask  for  such  under  J-5. 

E.   1.     Office  — 

Adding  machines 

Bags,  mail  and  money 

Baskets,  letter 

Binders,  loose  leaf 

Card  index  cabinets 

Carpets,  office 

City  directory 

File  cases 

Fixtures,  office 

Furniture,  office 

Letter  presses 

Letter  press  stands 

Mimeographs 

Rulers 

Safes 

Scales,  office 

Seals,  notarial  and  official 

Stamps,  rubber 

Typewriters 

E.  2.     Household  — 

Include  all  ordinary  house  and  institution  furnishings. 
Bags,  laundry 
Baskets 
Basins 

Beaters,  carpet  and  egg 
Beds 
Bedding 
Bellows,  fire 
Bells,  dinner 


i5 


Benches,  seating 

Bins,  food 

Boards,  bread,  meat  and  ironing,  etc. 

Bolster  and  cases 

Boilers,  cooking  and  wash 

Bookcases  except  for  schools  and  offices 

Boxes,  food,  knife,  linen,  etc. 

Bowls,  china,  wash,  etc. 

Brackets 

Bric-a-brac 

Brooms,  household 

Brushes,  clothes,  hair,  scrub,  shoe,  tooth  and  wall 

Buckets 

Burners 

Cabinets,  wall 

Cans,  food,  garbage  and  sprinkling 

Can  openers 

Carpets 

Carpet  paper 

Carpet  sweepers 

Cars,  food 

Cases,  chemical 

Centerpieces 

Chairs 

Chests    . 

Clocks 

Clothes  hangers 

Coolers,  water 

Cooking  utensils 

Coffee  grinders 

Commodes 

Cord,  picture 

Corers 

Cork  screws 

Corn  poppers 

Cots 

Covers,  chair,  dresser,  stand,  etc. 

Cradles 

Crocks 

Cruets 

Cupboards 

Curtains 

Curtain  stretchers 

Curtain  poles  and  rods 

Cushions 


i6 


E.  2.     Household  —  Continued 
Cuspidors 
Cuspidor  mats 
Cutlery 
Dishwashers 
Doilies 
Door  mats 
Dough  mixers 
Desks,  writing 
Draperies 
Dressers 
Dust  pans 
Earthenware  jugs 
Fans,  palmleaf 

Fixtures,  household  and  institutional 
Glassware 

Globes,  lantern  and  lamp 
Graniteware 
Graters 
Grinders 
Hall  mats 
Hampers 
Hot  plates 
Ice  boxes 
Ice  crushers 
Ice  cream  freezers 
Irons 
Jardiniers 
Jars,  fruit,  etc. 
Lamps,  electric  and  oil 
Machines,  slicing 
Mashers,  potato 
Matting 
Mattress  covers 
Mattresses 
Measures,  milk,  etc. 
Meat  tables 
Mirrors 

Molds,  bread,  cake,  etc. 
Mops 
Napkins 
Oilcloth     - 
Ovens 

Paddles,  meat 
Pans,  baking  and  dish 


i7 


Pictures 

Pillows 

Pillow  cases 

Poles,  curtain 

Racks,  bread,  clothes,  etc. 

Ranges 

Refrigerators 

Roasters 

Scissors  (except  barbers  and  surgical) 

Screens 

Shelves,  book  and  hanging 

Sieves  (except  plasterers,  etc.) 

Slop  jars 

Soap  dishes 

Steam  tables 

Steamers 

Tables 

Tidies 

Troughs,  bakers 

Tubs 

Umbrella  holders 

Urns 

Vases,  except  lawn 

Wardrobes 

Washboards 

Watercoolers 

Wringers 

Window  shades 


E.  3.     Agricultural  — 


gricuuurai  — 

All  ordinary  agricultural  implements.     Do  not  confuse 
with  Agricultural  Supplies  D-n. 


Barrels,  pork,  cider,  etc. 

Bags,  grain. 

Boxes,  berry 

Butchering  utensils 

Chains 

Crates,  potato,  egg,  etc. 

Cutters 

Cultivators 

Crowbars 

Diggers,  potato 

Drills,  grain 

Forks,  hay 

Harnesses 


i8 

E.  3.     Agricultural  —  Concluded 
Harrows 
Hoes 

Hooks,  pruning,  hog,  etc. 
Huskers 
Incubators 
Jacks,  lifting 
Manure  spreaders 
Mauls,  post 
Milk  cans 
Mowers 
Mills,  fanning 
Pitchforks 
Plows 

Presses,  hay,  cider,  etc. 
Pulleys 

Rakes,  hay,  garden,  etc. 
Rope,  hay 
Rollers 

Saws,  crosscut,  etc. 
Seeders 
Shellers,  corn 
Shoes,  lock 
Shears,  sheep 
Shovels,  grain,  stable,  etc. 
Sleds 
Spades 

Stretchers,  wire 
Tedders 
Track,  hay 
Wagons 
Wagon  boxes 
Weeders 

E  4.     Livestock  — 
Bees 
Cattle 
Hogs 
Horses 
Mules 

Partridges,  Pheasants,  etc. 

Poultry  and  Game,  live      (D.  1  when  purchased  for  food) 
Sheep 
Zoological  specimens 


19 

E  5.     Surgical  — 

Include  medical,  dental,  veterinary  and  optical  instru- 
ments. 

Applicators 

Atomizers 

Atomizer  bulbs 

Bags,  ice 

Baskets,  test  tube  (except  educational  institutions) 

Baths,  eye 

Bed  pans 

Beakers,  graduated 

Blankets,  electric 

Bottles,  drop,  glass  stoppered,  hot  water,  nursing,  etc. 

Boxes  and  bedding 

Burettes,  graduating 

Burners,  Bunsen   (except  educational  institutions) 

Brushes,  bottle  and  camels  hair 

Buttons,   Murphy 

Cabinets,  medicine 

Pans,  douche  and  enema 

Caps,  ice 

Cars,  operating 

Cases,  hypo,  medicine,  slide  and  surgical 

Catheters 

Chairs,  invalid 

Chisels,  bone 

Clamps,  artery 

Cups,  invalid 

Depressors 

Dilators 

Droppers,  medicine 

Forceps 

Fumigators 

Gloves,  rubber 

Instruments,  dental,  hospital,  optical  and  veterinary 

Lactometer 

Mallets,  post  mortem 

Microscopes 

Mortar  and  pestle 

Needles,  puncture  and  surgical 

Nozzles,  syringe 

Probang 

Pump,  stomach 

Snares,  tonsils 


.       20 

E.  5.     Surgical  —  Concluded 
Spectacles 
Speculae 
f  Spray,  medical 
Stretchers,  hospital  and  rubber 
Surgical  cases 

Tables,  examination,  invalid,  instrument,  laboratory,  mas- 
sage and  operating 
Thermometers,  medical 
Tourniquet 
Trees,  surgical 
Tubes,  medical 

Tubing,  capillary  pipettes,  glass  and  rubber 
Urinals,  portable 
Urinometers 
Veterinary  instruments  and  apparatus 

E  6.     Educational  — 

Include  also  recreational  and  religious  equipment.  Do 
not  include  new  books  to  enlarge  libraries.  Ask  for  them 
under  J-5.  Include  books  for  departments  and  institutions 
and  those  which  are  needed  to  take  the  place  of  worn-out 
or  obsolete  books  in  library. 

Apparatus   for  school  laboratory 
Baseballs  and  bats 
Billiard  balls,  tables  and  cues 
Bibles 

Books,  library,  school,  music,  etc. 
Blackboards 
Charts,  Chart  holders 
Croquet  sets 
Gymnasium  apparatus 
Hammocks 
Indexes,  Poole's,  etc. 
Kindergarten  apparatus 
Laboratory  fixtures 
Manikins,  physiological 
Maps 

Masks,  baseball,  etc. 
'  Musical  instruments 
Phonograph  records 
Piano  stools 
Pins,  bowling 
Protectors,  catchers 


21 

Racks,  cue  and  pool  ball 

Sabres 

School  apparatus 

School  furnishings  and  fixtures 

Screens,  moving  picture 

Shoes,  baseball 

Stands,  music 

Swords 

Tables,  billiard  and  pool 

Teachers'  desk,  chairs,  etc. 

Tennis  nets,  racquets  and  balls 

Uniforms,  baseball,  football  and  basket-ball 

Waste  baskets 

E  7.     Automobiles  — 
Automobiles 
Auto  trucks 
Motorcycles 

E  8.     General  Plant  — 

Include  all  equipment  not  otherwise  classified. 
Anvils 

Aprons,  mangle 
Auger,  posts  and  bits 
Axes 
Barrels 

Baskets,  bushel,  laundry,  hanging,  storeroom  and  waste 
Bath  tubs 
Batteries,  dry  cell 
•     Beef  trees 
Bellows 
Bells,  sleigh 
Belts,  machinery 

Benches,  cutting  ,workmen's,  lawn,  etc. 
Bender  tire 
Benders 
Blankets,  horse 
Boards,  print 
Boots,  horse 
Boxes,  miter 
Boxes,  shoeing 
Bowls,  closet 
Bowls,  wash 
Braces 
Bridles 


22 


E.  8.     Generl  Plant  —  Continued 
Brooms,  stable 

Brushes,  carbon,  counter,  curry,  paint  and  glue 
Burners,  gas 
Caddies,  tin 
Calipers 
Canopies 

Cans,  fumigating,  oil  and  turpentine 
Cases,  show 
Chains,  arc 
Chairs,  barbers 
Chalk  line 
Chest,  tool 
Chisels 

Clamps,  furniture 
Cleavers 
Clippers 
Collars,  horse 
Combs,  curry 
Compasses 
Crowbar 
Cups,  grease 

Cutter,  glass,  diamond,  etc. 
Cutting  boxes 
Dampers,  regulating 
Dies  and  taps 
Dividers 

Drills,  except  grain 
Electric  batteries 
Extinguishers,  fire 
Extractors 
Fans,  electric 
Feeders,  machine 
Files 
Filters 

Fire-arms,  all  kinds 
Flags 

Forks,  stable 

Frames,  hack  saw,  printing  and  quilting 
Funnels,  plumbers 
Gauges 
Generators 
Glands 
Grindstones 
Halters 


23 


Hammers 

Handles,  hatchet,  saw,  socket,  etc. 
Handcuffs 
Hangers,  shaft 
Harness 
Hatchets 
Heaters,  water 
Hitching,  blocks  and  straps 
Hooks  and  rollers 
Hooks,  belt,  scaffold,  etc. 
Horse,  saddlers 
Hose  racks,  reels,  etc. 
Ice  making  machinery 
Irons,  soldering 
Jacks 

Kettles,  glue 
Keys 

Knives,  butchering,  draw,  etc. 
Knobs,  door 
Ladders 

Lamps  for  lighting  grounds 
Lamp  reflectors 
Lathe 

Laundry  nets 
Levels 
Locks 
Lockers 
Looms 

Machinery,  industrial  and  laundry 
Mallets 

Mangle  covers 
Martingales 
Mattocks 
Measures,  tape 
Moulds,  industrial 
Mouse  traps 
Mud  boats 
Nail  pullers 
Nets,  horse 
Nippers 
Nozzles,  hose 
Oil  cans 
Pads,  harness 
Photographic  instruments 
Picks 
b.  c. 


24 

E.  8.     Generl  Plant  —  Continued 
Pickers,  hair 
Pins,  check  and  turn 
Pincers 
Planes,  hack 
Plyers 

Plugs  and  cords,  telephone 
Pruners 
Pulleys 
Punchers 

Racks,  bolt,  fire  hose,  steam,  etc. 
Radiators. 
Rain  covers,  horse 
Rasps 
Reels,  hose 
Range,  lead 
Revolvers 
Ringer  coils 
Rivet  sets 
Robes,  carriage 
Rollers,  hand  and  horse 
Rope 
Rostrums 
Saddles 
Saddle  covers 
Sash,  hot  bed 

Saws,  except  medical,  surgical  and  agricultural 
Scaffolds 
Scales 

Scrapers,  bench,  block  and  grading 
Screens,  sand,  gravel  and  windmill 
Screwdrivers 
Scythes 

Sewing  machines 
Shoe-blacking  stands 
Shovels 
Showers,  bath 
Sickles 
Slater's  stake 
Slaughtering  windlass 
Slugshot 
Snaps,  harness 
Snips,  tinners 
Soldering  irons  and  copper? 


Spades 

Splitters,  beef 

Squares 

Stakes 

Stands,  blacksmiths 

Starchers,  shirt  bosom 

Stepladders 

Stocks  and  dies 

Storm  sheets 

Syphons 

Swages 

Swings 

Tables,  morgue 

Tanks,  hot  water,  oil,  gas  and  photographic 

Tap  borer 

Tarpaulin 

Tents 

Testers,  egg 

Thermometers 

Tongs,  ice  and  pipe 

Tools 

Tool  chests 

Traces 

Tracing  wheels 

Trestles 

Trowels 

Trucks,  hand 

Tumblers,  clothes 

Vises 

Wedges 

Wheelbarrows 

Whips 

F  Materials  — 

Materials  are  substances  and  articles,  raw  or  partially 
manufactured,  used  in  manufacture  or  repair  work.  In- 
clude parts  of  machinery  or  other  equipment  which  com- 
bined with  other  parts  make  up  the  equipment  unit.  Ask 
for  materials  under  F  I  for  new  work  which  does  not 
involve  a  permanent  capital  improvement  like  warp,  bat- 
ting, thread,  etc..  for  making  clothes.  Ask  for  materials 
under  F  2  for  upkeep  and  repair  work.  Do  not  ask  for 
materials,  for  new  buildings,  revetment  walls,  bridges,  new 
roads,  etc.,  under  materials,  include  them  in  your  requests 
under  J. 


26 


Constructive,  or  F  2.     Upkeep  and  Repair  — 
Alcohol 
Asbestos 
Asbestos  paper 
Asphaltum 
Babbitt  metal 

Balls,  fuller,  float  and  syphon 
Bars,  grate 

Basin  cocks  and  stops 
Belt  lacing 
Bands,  lead 
Benzine 

Bibs,  -compression,  hose,  link  and  self-closing 
Block,  fuse,  rosette  and  wood 
Boiler  tubes 
Bolts 

Boxes,  outlet 
Brads 

Brass,  sheet 
Brick 

Bronze,  gold  and  aluminum 
Boom  corn 
Broom  sticks 
Broom  twine  and  wire 
Burlap 
Butts 
Buttons 
Bushing 
Cane 
Canvas 

Casters,  all  kinds 
Castings 
Cement 
Clay,  fire 
Cleats 
Chrome 
Coils 
Copper 
Corset  steels 
Elbows 
Ells 

Faucets 

Fencing,  iron  and  wire 
Flanges 
Frames,  door  and  window 


27 


Gaskets 

Gimp 

Glass,  window 

Gravel 

Hair 

Handles 

Hasps 

Hinges 

Hooks  and  eyes 

Hooks,  brass,  ceiling,  robe  and  screw 

Ink,  printers 

Insulators,  glass 

Iron-bar,  galvanized,  Russia 

Kalsomine 

Keys,  blank 

Latches 

Lath 

Lead,  calking,  red,  sheet  and  white 

Leather 

Lifts 

Lime,    except   agricultural    and   disinfecting 

Lugs,  copper 

Lumber 

Moss,  decorating  and  upholstering 

Nails 

Netting,  mosquito 

Nipples,  metal 

Nuts 

Oils  for  paints 

Oils  for  roads 

Paper,  building  and  roofing 

Paper  to  be  printed 

Paint 

Pins 

Pipe 

Pipe  covering 

Pipe  fittings 

Plaster 

Plaster  of  Paris 

Plates,  tin  and  ceiling 

Plush,  upholstering 

Pumice  stone 

Push  buttons 

Putty 

Rags,  carpet 


28 


.     Constructive,  or  F  2.     Upkeep  and  Repair  —  Concluded 
Rims,  chamber  and  wheel 
Rings,  flush  and  shade 
Rivets 

Rubber  tires,  chair  and  food  conveyors 
Sand 

Seats  for  chairs  and  benches 
Screws 
Screw  eyes 
Shingles 
Solder 

Solder  fluid,  paste,  wiping  and  wire 
Spindles,  porch 

Springs,  closet,   door,  unholstering,  wagon 
Spokes 
Stone 

Structural  iron  and  steel 
Tacks 
Tees 
Thread 
Tile 

Tool  steel 
Tow  tuft 
Turpentine 

Twine,  mattress,  spring,  tufting 
Unions 
Valves 
Varnish 
Warp,  carpet 
Washers,  iron  and  rubber 
Weather  stripping 
Weights,  window 

Whiting  '     I 

Wire  ! 

Wire  cloth 
Wood  fibre 
Zinc 

Miscellaneous  Service  — 

This  is  intended  as  a  broad  classification  to  include  be- 
sides contract  service  estimates  for  rent,  insurance  and 
activities  which  can  be  foreseen  but  the  exact  nature  of 
the  cost  of  which  cannot  be  foretold. 


20 

G  i.     Repairs  — 

Include  here  only  requests  for  repairs  to  be  let  by 
contract  when  such  repairs  are  needed  to  keep  the  plant 
up  to  normal  condition.  If  repairs  are  in  the  nature  of 
reconstruction  which  will  leave  the  plant  in  better  condi- 
tion than  ever  before  make  the  request  under  J  2.  If  re- 
pairs are  to  be  made  by  the  department  ask  for  the  money 
under  B  Wages  and  for  materials  under  F  2  Upkeep  and 
Repairs. 

G  2.     Telegraph  and  Telephone  — 

Include  telephone   rental  and  toll  charges  except  toll 
charges  paid  by  individuals  while  on  trips.     Ask  for  them 
under  G  4. 
G  3.     Express,  Freight  and  Drayage  — 
Self-explanatory. 

G  4.     Traveling  Expenses  — 

Include  such  expenses  as  railroad,  traction,  street  car, 
boat,  bus  and  taxi  fares,  hotel  and  restaurant  bills,  postage, 
telegraph,  telephone  and  express  charges  while  traveling 
on  state  business. 

G  5.     Rent  — 

Besides  rent  of  buildings  and  space  include  rent  of 
machines  and  postorhce  boxes.  Do  not  include  telephone 
rental  (See  G  2.) 

G  6.     Insurance  — 

Besides  insurance  on  buildings  include  premium  on 
bonds. 

G.  7.     General  Plant  — 

Include  under  this  head  expenditures  for  service  not 
elsewhere  readily  classified.     When  expenditures  for  serv- 
ice involves  expenditures  for  supplies,  equipment,  etc.,  this 
may  be  included.     Do  not  expect  to  pay  salaries  or  wages 
from  this  item  except  in  cases  where  funds  are  appropriated 
for  work  of  a  peculiar  character  which  it  is  desired  to  con- 
sider as  a  unit.     The  general  character  of  such  service  as 
should  be   requested   under  this   head   is   indicated  by  the 
following  examples : 
Burial  expenses 
Cleaning  carpets,  buildings,  etc. 
Hire  of  horses 

Laundry  work  when  done  outside  institution  except  towels 
for  offices  (See  D  7) 


3° 

G.  7.     General  Plant  —  Concluded 
Moving  mine  rescue  car 
Photographs 
Piano  tuning 
Printing 

Rewards  for  capture 
Shoeing  horses 
Shows  and  entertainments  except  lecturers'  fees,  payments 

for  orchestras,  bands,  etc.      (See  C) 
Western  Union  time  service 

Also    include    under   this    head    the    expenditures    for 
activities  distinctive  in  their  nature  which  it  is  desired  to 
keep  separate  from  the  general  departmental  expenditures 
the  major  part  of  which  is  not   for  personal  service  like 
Junior  contest  work 
Inter-county  highway  work 
Main  market  highway  work 
Lake  Erie  fish  propagation 

Also  include  under  this  head  requests  for  new  activi- 
ties authorized  by  the  current  (1917)  session  of  the  Gen- 
eral Assembly  when  lack  of  time  or  comparative  expendi- 
ture data  makes  it  inexpedient  to  classify  the  contemplated 
expenditure,  the  major  part  of  which  will  probably  not  be 
for  personal  service,  like 
Industrial  safety  and  welfare  work 
Experiments  in  eradicating  hog  cholera 

H.     Contributions  — 

Include  under  this  head  all  contributions  and  dona- 
tions of  whatever  nature. 

H  1.     Awards  of  Merit  — 

Include  prizes,  scholarships  where  no  work  is  involved, 
payments  for  medals,  salaries  of  persons  on  sick  leave  and 
of  professors  emeriti  if  no  service  is  rendered  at  present, 
trips  given  as  prizes,  etc. 

H  2.     Social  Aid  — 

Include  here  payments  to  make  good  losses  incurred 
in  blind  employment,  initial  funds  for  discharged  inmates 
of  institutions,  payments  to  readers  for  blind  students,  etc. 

H  3.     Payments  Due  Sub-divisions  — 

Include  here  state  aid  to  common  schools,  state  aid 
to  weak  school  districts,  state  aid  to  schools  for  blind,  deaf 
and  crippled  children,  state  payments  to  subdivisions  for 
paving,  etc.,  contiguous  to  state  property. 


3i 

I.     Contingencies  — 

This  classification  should  include  only  unforeseeable 
expenses.  Contingencies  may  involve  Personal  Service  or 
Capital  Outlay  but  are  most  likely  to  fall  within  Other 
Ordinary  Expenses  and  for  that  reason  they  are  regarded 
as  belonging  to  that  group.  Very  few  departments  have 
need  under  our  transfer  system  of  contingencies  and  very 
few  will  be  recommended.  Funds  having  been  appro- 
priated under  this  head  however,  should  be  available  for 
any  legitimate  expenditure  including  Personal  Service. 

Capital  Outlay  — 
J.     Lands,  Buildings  and  Fixtures  — 

Under  this  head  include  requests  for  increasing  the 
permanent  assets  of  the  state  only. 

J  i.     Purchase  of  Land  — 

Self-explanatory. 

J  2.     Buildings  — 

Include  under  this  head  all  new  buildings,  additions, 
and  all  contemplated  remodeling  of  buildings  which  will 
leave  them  in  better  condition  than  ever  before.  Do  not 
include  repairs  to  keep  plant  up  to  normal  condition.  Ask 
for  such  improvements  under  G  i. 

J  3.     Non-structural  Improvements  — 

Include   under   this   head   requests    for   appropriations 
for  purposes  the  general  character  of   which  is  indicated 
by  the  following  partial  list : 
Aqueducts  and  canals 
Bridges 
Cisterns 
Culverts 
Dams 
Ditches 
Drainage 
Dredging 
Flumes 
Fencing 
Grading 
Lawns 
Landscaping 
Levees 

Repairing  culverts 
Revetment  walls 


32 

J  3.     Non-structural  Improvements  —  Concluded 
Roads 
Shrubbery 
Sidewalks 
Sluices 
Tunnels 
Wasteways 
Walls 
Wells 

J  4.     Major  Apparatus  and  Appurtenances  — 

Include  under  this  head  requests  for  appropriations 
for  purposes  the  general  character  of  which  is  indicated 
by  the  following  partial  lists.  Do  not  ask  for  equipment 
which  costs  but  little  or  which  takes  the  place  of  worn-out 
equipment  which  was  originally  as  good  as  that  now  re- 
quested.    Ask  for  such  under  E  8. 

Bake  ovens 

Boilers 

Cables 

Coal  handling  equipment 

Cold  storage  plants 

Dredges 

Dry  dock  gates 

Elevators 

Engines 

Farrowing  houses 

Fire  escapes 

Frost  jackets 

Generators 

Heating  systems 

Motors 

Motor  boats 

Piping 

Pumps 

Septic  tanks 

Sewage  disposal  plants 

Smokestacks 

Shaker  grates 

Stokers 

Telephone  systems 

Transformers 

Vacuum  pumps 

Water  softening  plants 


33 

J  5.     Miscellaneous  Capital  Equipment  — 

Include  all  equipment  for  new  buildings  and  offices. 
Include  also  books  for  enlarging  library  and  new  equip- 
ment which  represents  a  capital  outlay.  Do  not  include 
equipment  to  replace  that  which  was  originally  satisfactory 
but  has  become  obsolete  or  worn-out.  Ask  for  such 
under  E. 

K.     Rotary  Funds  — 

These  are  self-sustaining  funds  originally  appropriated 
by   the   state   for   carrying   on   certain   work.      The   initial 
rotary  fund  allotments  are  included  under  Capital  Outlay 
on  the  theory  that  since  the  fund  is  always  intact  no  de- 
preciation of  capital  occurs  and  the  social  service  rendered 
is  sufficient  interest  on  the  investment.    Examples : 
Blind  employment  —  Commission  for  the  Blind. 
Central  Warehouse  —  Board   of   Administration. 
Dental  Clinic  —  Ohio  State  University. 
Millinery  work  —  Wilf erf orce  University. 


COMMODITIES   ALPHABETICALLY  ARRANGED  AND   MOST 
USUAL  CLASSIFICATIONS  INDICATED. 


Acids    D-8,   D-10 

Adding  Machine    E-l 

Agricultural    Implements...  E-3 

Alcohol    D-3,   D-8,   D-10 

Ammonia,   Anhydrous D-9 

Amusement    Paraphernalia.  E-6 

Angle  Iron   F-l,  F-2 

Asbestos    F-l,  F-2 

Asphaltum     F-l,  F-2 

Attachments,  Lock  &  Slug.  F-l,  F-2 

Atomizers    E-5 

Auger  Posts    E-8 

Automobiles    E-7 

Awards    G-7,   H-l 

Axes    E-3,   E-8 

Axle  Grease    D-ll.    D-12 

Axles,  Auto   F-2 

Axles,   Wagon    F-2 

Babbitt   Metal    F-l,  F-2 

Badges    D-6,  H-l 

Bags,    Paper    D-12 

Bags,  Mail,  Money E-l 

Bags,  Laundry,  Ice E-2 

Balls,  Base,  Billiard,  Bowl- 
ing, Tennis    E-6 

Balls,  Fuller   F-l,  F-2 

Bandage,  Muslin    D-8 

Barrels    D-ll,    E-3,   E-8 

Bars,   Grate    F-2 

Basins    E-2 

Basin,  Cocks,   Stops F-l,  F-2 

Baskets,  Bushel   E-3,    E-8 

Baskets,  Clothes,  Knife....  E-2 

Baskets,   Laundry    E-8 

Baskets,   Letter   E-l 

Baskets,  Test   Tube E-5,  E-fi 

Baskets,  Waste   E-l,  E-2,  E-fi 

Batteries,   Dry   Cell D-10,    D-12 

Bathtubs    E-2.  J-4,  J-5 

Bats,  Baseball    E-fi 

Bats,   Cotton,  Upholster F-l 

Beakers,  Graduating   E-.">,   E-fi 

Bean,  Vanilla   D-l,   D-8 

Beaters,   Carpet,   Egg E-2 

Bed  Pads,  Springs,  Spreads  E-2 

Beds    E-2 


Beef  trees    E-8 

Bee  Foundation    D-ll  , 

Beehives    J-4 

Bees    E-4 

Beeswax    D-9,  D-12 

Bellows,   Powder    E-3,  E-8 

Bellows,  Fire  J-5,  J-4,   E-8, 

E-2 

Bells,   Dinner    E-2 

Bells,  Sleigh   E-8 

Belt  Dressing D-12 

Belt  Lacing    D-12,    F-2 

Belting    E-8 

Belts,  Restraining   E-8 

Benches,  Bread,  Hall E-2 

Benches,  Lawn,  Machinists'  E-8 

Bench  Racks   ....' F-2 

Bender,  Tire   E-8 

Bends,  Lead    F-l,  F-2 

Benzine    D-9 

Bibs    D-fi 

Bibs,  Hose,  Link F-l.  F-2 

Bibles    E-fi 

Billiard  Tables    E-fi 

Binders,  Loose  Leaf E-l 

Binders,  Grain   E-3 

Binder  Twine    D-ll 

Bins,   Cake    E-2 

Bird  Seed  D-2 

Bits    E-8 

Blackboards    E-6 

Blacking    D-9,    F-2 

Blankets,  Horse   E-3.  E-8 

Blankets,  Indestructible   .  .  .  E-2 

Blankbooks    D-7 

Blank  Keys   F-l,  F-2 

Blanks,   Looseleaf,   Printed.  D-7 

Bleach    D-9 

Blocks,    Wood,    Fuse,   Ro- 
sette      E-fi,  E-8.  F-l, 

F-2 

Blouses    D-ii 

Blowers    E-8 

Bluing    D-9 

Boarding  Horses   G-7 

Boards,  Bread,  Ironing E-2 


34 


35 


COMMODITIES 


ALPHABETICALLY   ARRANGED   AND  'MOST    USUAL    CLASSI- 
FICATIONS INDICATED  — Continued. 


Boards,  Print    E-S 

Boilers,  Coffee,  Wash E-2 

Boilers,  Steam    E-S,  J-4,  J- 

Boiler  Tubes   F-2 

Bolts    F-l,  F-2 

Bolster  Cases   D-12 

Bolsters,  Hair,   Feathers...   E-2 

Blankets,  Electric  E-5 

Bookcases,  Racks,  Etc E-2 

Books    E-6,  J-5 

Books,  Blank  D-7 

Books,  Prescription    D-7 

Boots,   Rubber    D-6 

Borax    D-9 

Bottles,  Glass-stoppered  . .  .   E-5, 
Bottles,     Hotwater,     Medi- 
cine,  Nursing   

Boxes,  Bread    

Boxes,   Cheese    

Boxes,  Flower   

Boxes,  Medicine    

Boxes,  Pay  Envelope.. 

Boxes,   Spice    

Box,   Shoeing   

Bowls,  Chopping,  Soup 

Bowls,  Closet 

Bowls,  Wash  

Bowling  Alleys   

Brackets     

Brads    

Braces    

Braid,   Elastic    

Brakes    F-3,  E-8,  F-l 

Brass    

Bran    

Bric-a-Brac    

Brick     

Bridles    E-3,  E-8 

Bridle  Bits   E-3,  E-8 

Bronze,   Gold,   Aluminum..    F-l,  F-2 

Brooms    E-l,  E-2 

Brooms,  Stable   E-3,    E-8 

Broom  Corn,  Wire, 

Sticks   and   Twine F-l 

Bonds,   Premium   on G-6 

Bonnets     D-6 

Brushes,  Bottle   E-5,    E-6 

Brushes,     Clothes,     Crumb, 

Grease,   Hair    E-2 

Brushes,     Counter,     Curry. 
Carbon,  Glue,  Kalsomine.   E-8 


E-6 


E-2,  E-5 

E-2 

D-ll,   E-2 

E-3,  E-8 

D-8 

E-l 

E-2 

E-8 

E-2 

E-2,  E-8 

E-2,  E-l 

J-4.  J-5 

E-2 

F-l, 

E-8 

F-l, 

F-3, 

F-l 

D-2 

E-2 

F-l,  F-2 


F-2 

F-2 

E-8, 


Brushes,  Paint,  Shoe, 
Scrubbing,  Tooth  and 
Wall    

Buckets,  Galvanized,   Mop.. 

Buffet    

Bulbs    

Burettes    

Burlap    

Burners,  Bunsen    

Burners,   Lamp    

Burners,  Gas   

Buttons    

Buttons,  Collar   

Butts     

Cabinets,  Bath,   Electric... 

Cabinets,  Oak   

Caddies,   Tin    

Calico    

Calipers    

Cambric    

Cameras    

Canopies    

Candles    

Candle   Sticks 

Candy    

Cane     

Cans,  Bread,  Coffee,  Flour. 
Etc 

Cans,  Fumigating,  Douche. 

Cans,  Garbage  

Cans,   Oil    

Cans,  Sprinkling   

Cans,  Turpentine    

Cans,  Vegetable   

Canvas    

Canvas  Suits    

Caps    

Caps,  Ice    

Capsules    

Capture  and  Return  of  Es- 
capes     

Cards,  Admission    

Cards,   Blank   Invitation 

Cards,   Playing    

Carfare    

Carpet  Paper,  Lining 

Carpet   Sweepers    

Carpets     

Carriages    

Cars,  Food    


D-12 

F-l, 
E-6 


E-2 

E-2 
E-2 
D-7, 
E-2 
D-3, 
E-5, 
E-2 
F-2 

F-l,  F-2 
D-6 
E-3, 
F-: 
E-5 
E-2 
E-2 
F-l 
E-6, 
F-l 
E-5, 
£-8 
D-12 
E-2 
D-l. 
F-l 


F-2 


E-8,   F-l 


E-8 


E-fi 


D-10 


E-2 
E-5 
E-2 
E-2, 
E-2, 
E-8 
E-2,  D-12 


E-3. 
E-3 


E8 


E-3. 
D-6 
D-6 
E-5 
D-8 

G-7 

D-7 

D-10, 

D-10 

C-! 

D-12 

E-2 

E  2. 

E-8 

E-2 


E-8,    F  1 


D-12 


E-] 


36 


COMMODITIES   ALPHABETICALLY   ARRANGED    AND   MOST   USUAL   CLASSI- 
FICATIONS INDICATED  —  Continued. 


F-2 
F-2 


E-8 
F-2 


Cars,   Operating    E-5 

Cart,   Hand    E-3,   E-8 

Cartridges    D-12 

Cases,     Chemical,     Hypo, 

Medicine,  Slide,  Surgical.  E-5 
Cases,   Filing,   Key,  Record 

Paper    E-l 

Cases,  Show   E-8 

Caskets     E-8,  G-7 

Casters,  Plain   F-l,  F-2 

Castings    F-l,   F-2 

Catheters    E-5 

Catalogues     E-6,   E-8 

Cattle    D-l,  E-4 

Cells,   Dry    E-8 

Cement    F-l, 

Cement  Roofing   F-l, 

Centerpieces   E-2 

Centrifuges    E-o 

Chains    E-3, 

Chair  Seats    F-l, 

Chairs,  Barber   E-8 

Chairs,    Clinic    E-5 

Chairs,  Desk    E-l 

Chairs,    Dining    Room,    In- 
valid,  Rocking   E-2 

Chalk,   Carpenter's    D-12 

Chalk  Line    E-8 

Chambers,  China,  Tin,  Etc.  E-2 

Chamois   Skin    D-12 

Chapel  Service    C 

Charcoal D-3 

Charcoal  for  Poultry D-2 

Chartholders    E-6 

Charts,  Recording   D-7 

Cheese   Scoop    E-2 

Chemicals     D-9, 

Chemical  Aluminum    F-l, 

Chest,  Ice   E-2 

Chest,  Tools   E-3, 

Chewing  Gum   D-10 

Chickens    E-4 

Chicken  Feed   D-2 

Chisels     E-3, 

Chisels,  Bone   E-o 

Chloride   of  Lime D-9 

Chloroform     D-8 

Christmas  Trees    D-10 

Churns    E-3 

City  Directory   E-l 

Clamps,  Artery  E-5 


10,   11 
F-2.    D-10 

E-8 


E-8 


Clamps,  Furniture    

Clay    

Cleats    

Cleaners,  Test  Tube 

Cleaning  Carpets    

Cleansers    

Cleavers    

Clippers     

Clips,  Office    

Cloth,  Oil 

Clothes,  Sacks,  Hangers... 

Cloths,  Tray   

Clocks     

Clothing    

Coal     

Coils     

Colanders    

Collars     

Collars,  Horse   

Compasses    , 

Conductor  Pipe   

Conduits    

Containers,  Acid   

Coolers,  Water   

Copper    

Cord,  Lamp   

Cord,     Carpenter's,     Sash, 

Window    

Cord,  Picture   

Cord,   Silk   

Corduroy    

Corer    

Corks    

Corn,  Green  

Corn,  for  Stock 

Corn   Poppers    

Corkscrews    

Cots     

Cots,   Finger   

Cotton    

Cotton,  Absorbent   

Covering,   Pipe    

Covers,      Muslin       Carpet, 

Pillow,  Piano,  Table-pad. 

Covers,  Horse    

Cradles    

Crash    

Crayon    

Creamometers    

Crusher,  Stone   

Crowbar   


E-2 

F-l 

D-12,    F-l, 

E-5,  E-6 

G-7 

D-9 

E-8 

E-8 

D-7 

E-2 

E-2 

D-12 

E-2 

D-6 

D-3 

F-l, 

E-2 

D-6 

E-3, 

E-l, 

F-2 

F-l, 

E-5, 

E-2 

F-l, 

F-l, 


F-2 


F-2 


E-8 
E-6, 

F-2 

E-6 

F-2 
F-2 


D-12 

E-2 

F-l,   F-2 

F-l 

E-2 

D-8,  D-10,  p-12 

D-l 

D-2 

E-2 

E-2 

E-2 

D-8 

F-l 

D-8 

F-2,  F-l 

E-2 

E-3,  E-8 
E-2 
F-l 
D-10 
E-5 

E-8,  J-4 
E-3,  E-8 


37 


COMMODITIES   ALPHABETICALLY    ARRANGED   AND   MOST   USUAL   CLASSI- 
FICATIONS INDICATED  — Continued. 


Croquet  Sets    E-6 

Crocks    E-2 

Crowfeet F-l 

Cruets     E-2 

Cultivators    E-3 

Cues,  Billiard   E-6 

Cups,  Cases E-2 

Cups,  Coffee.-Egg,  Etc E-2 

Cups,  Grease   E-8 

Cups,   Invalid    E-5 

Curtains    E-2 

Cushions     E-2,    E-3 

Cushions,  Invalid  E-5 

Cuspidors    E-l,    E-2 

Cutlery    E-2 

Cutter,   Glass,   Pipe E-8 

Cutting  Boxes    E-3 

Cylinder,  Carbon  Dioxide..    E-5 

Dairy   Supplies    D-ll 

Dampener,  Collar   E-8 

Demijohns    E-5 

Denim     F-l 

Depressor    E-5 

Daubers,  Shoe    E-2 

Desks    E-l,   E-2 

Device,      Truing,      Commu- 
tator        E-8 

Dictionaries    E-l,  E-6 

Dies  and  Taps E-8 

Digger,   Potato    E-3 

Diplomas    D-10 

Dirt  Beds    E-5 

Disinfectants    D-9 

Dispensaries,   U.   S E-6 

Discs    E-5,  E-6 

Dishes    E-2 

Dishes,  Evaporating,  Screw  E-5,   E-6 

Divans    E-2 

Doilies     E-2 

Double   trees    E-3,  E-8 

Drayage    G-3 

Dressers,    Plumber's    E-8 

Drilling    F-l 

Drills,   Grain    E-3 

Drills,  Steam,  Twist,  Etc..    E-8 

Droppers,   Medicine    E-5 

Drums    E-6 

Drugs D-8 

Dump  Boards    E-3,   E  -8 

Ear  Tabs   D-6 

Educational   Pharaphernalia  E-6 


Eggs,  for  Hatching D-ll 

Elastic  Webb    F-l 

Electric  Batteries    E-6,  E-8 

Electric  Fans    E-l,    E-8 

Elbows    F-2 

Emory  Cloth   D-12 

Engines    J-4 

Ensilage    D-2 

Escutcheons    E-8. 

Ether    D-8* 

Extinguishers,  Fire   E-8,  J-4 

Express     G-3 

Excelsior    D-12 

Eyes,   Screw    F-l 

Faucets    F-l,  E-8 

Fans,  Palm  Leaf E-2 

Fans,  Electric   E-l,   E-2 

Fencing    F-2,   J-3 

Ferns    . : D-ll 

Ferrules    F-l 

Fertilizers     D-l  1 

Fibre,  Wood  F-l 

File   Cases    E-l 

Filters    E-5, 

Filters,   Oil    E-8 

Finish,   Wood,   Enamel F-l 

Fire  Extinguishers    E-8 

Firearms     E-8 

Fittings,    Pipe    F-l, 

Fixtures,  House. old   E-2, 

Fixtures,  Office    E-l 

Flanges    F-l 

Flags,    Bunting    and    Deco- 
rating        F.-6 

Flannel    F-l 

Floats,  Cork   ...    F-l 

Flower   Pots    E-3 

Fly   Paper    D-12 

Fodder    D-2 

Food    D-l 

Forge,  Blacksmith    E-8 

Forceps    E-5 

Forks,  Hay  E-3 

Forks,   Stable    E-3,    F.-S 

Frames,   Hack   Saw,   Print- 
ing, Quilting    E-8 

Frames,  Window,  Door.  ...    F-l,   F-2 

Frostine    F-l 

Fuel    D-3 

Fumigators    E-5 

Funerals,  Burials   G-7 


E-6 


F-2 
J-4 


38 


COMMODITIES   ALPHABETICALLY   ARRANGED   AND- MOST   USUAL   CLASSI 
FICATIONS  INDICATED  —  Continued. 


Funnels    

Funnels,   Plumber's    

Furnaces     

Fuses    

Gambles,  Hog   

Gaskets    

Gas    

Gasoline    

Gauges    . . ? 

Gauze,      Absorbent,      Iodo- 
form     

Generators    

Gimp    

Gingham    

Glass,  Window   

Glasses,  Cover   

Glasses,   Medicine,   Watch.. 

Glassware    

Globes,  Ball,  Inner 

Gloves    

Gloves,  Rubber   

Glue    

Gluten    

Graphite    

Gravel    

Grave   Markers    

Graters    

Grease,  Lubricating    

Grinders,   Coffee    

Grindstones    

Guards,  Lamp   

Gymnasium  Apparatus    .... 

Hair    

Halters     

Hammers,      Brick,      Claw, 
Machinist's,  Etc 

Hammers,  Bone    

Hames     

Hammock  with   Apron 

Hammocks    

Handles,  Boiler   

Handles,  Saw    

Handles,  Wood,  Tool 

Handcuffs    

Handkerchiefs    

Hangers,  Shaft    

Harness    

Harness  Dressing   

Harrows    

Hasp  and  Staples 


E-6 


E-5, 

E-8 

E-8 

D-12 

E-3 

F-l 

D-3 

D-3 

E-6, 


D-8 

J-4,  J-5 
F-l,  F-2 


F-l, 

F-l, 

E-5 

E-5 

E-2, 

E-8 

D-6 

D-8 

F-l, 

D-2 

D-12 

F-l, 

E-8 

E-2 

D-10, 

E-2 

E-3, 

E-8 

E-6 

F-l, 

E-3, 


F-2 
F-2 


E-6 


F-2 


F-2 


D-12 


F-2 
E-8 


E-3 


E-8 


E-8 

E-5 

E-8, 

E-5 

E-6, 

F-2 

E-8 

F-2 

E-8 

D-6 

E-8 

E-3,  E-8 

D-9 

E-3 

D-ll, 


F-2 


Hatchets    

Hay    

Hay  Fork  and  Track 

Hay  Racks   

Head  Leather    

Head,  Piston    

Heaters,  Water   

Heat    

Hinges,   Strap 

Hire   of   Horses 

Hitching   Block    

Hose    

Hogs     

Hog  Rings   

Holders,   Basin,   Etc 

Holders,   Pen    

Holders,   Shade    

Holly    

Horres,   Razor    

Hones,  Water   

Hooks,  Belt   

Hooks,   Brass    

Hooks   and    Eyes 

Hooks  and   Rollers 

Hooks,   Scaffold    

Horses    

Horse  Shoeing   

Horse  Shoes    

Horse  Shoe   Nails,  Calks.. 

Hose,  Fire    

Hose,  Garden    

Hose  Racks   

Hot  Plates   

Hydrometer    

Ice    

Ice  Boxes   

Ice   Cream   Freezers 

Ice   Making   Machine 

Incandescent  Bulbs   

Incubators,    Chicken    

Incubators,   Bacteriological. 

Ink,   Writing    

Ink,  Indelible   

Ink,  Printer's 

Insecticide    

Inspection  Fees   

Instruments,    Dental,    Hos- 
pital, Optical,- Veterinary. 

Insulators,  Glass   

Iron,  Bar    


F-2 


F-2 


F-2 


E-8 

D-2 

E-3 

E-3 

F-l, 

E-8 

J-5,  J-4,  E-8 

D-5 

F-l. 

G-7 

E-8 

E-3 

E-4 

E-3 

E-5 

D-7 

F-l, 

D-10 

E-2 

E-5 

E-8 

F-l 

F-l 

E-8 

E-8 

E-4 

G-7 

E-8 

D-12 

E-8 

E-3, 

E-8' 

E-2 

E-5 

D-12 

E-8 

E-8 

J-4,  J-5 

D-12 

E-3,  J-4 

E-5 

D-7 

D-7, 

F-l 

D-9, 

C 


E-8 


D-9 


D-ll 


E-5 

F-l,  F-2 
D-ll,   D-12, 

E-6,  E-8 


39 


COMMODITIES   ALPHABETICALLY  ARRANGED   AND   MOST   USUAL   CLASS! 

FI CATIONS  INDICATED  — Continued. 


Irons,  Flat   

Irons,  Soldering  

Iron,  Galvanized   

Iron,  Structural    

Jacks,     Level,     Screw, 
Wagon,  Etc 

Janitorial  Service    

Jars,  Stone,  Slop,  Etc 

Joints,  Insulator    

Journals,  Medical    

Jugs 

Kalsomine    

Kettles    

Kettle  Ears    

Keys   

Kicking  Straps    

Knives,  Butchering   

Knives,  Draw,   Farrier 

Knobs,  Porcelain    

Lactometer    

Ladders     

Lamps,  Alcohol   

Lamps,   Carriage 

Lamps,  Electric   

Lamps,  Lighting  Grounds.. 

Land    

Land,    Rent   of 

Lanterns    

Latches    

Lath    

Lathe    

Laundry  Work  done  out- 
side  

Laundry  Nets    

Lead,  Caulking  

Lead,  White    

Leader  Films    

Leather,  Upholster,   Shoe.. 

Letter     Presses,     Copying 
Devices  and  Stands 

Library  Books   

Light 

Lime,  Building    

Lime  for  Water  Softening. 

Lime  for  Disinfecting 

Lime  for  Fertilizing 

Linen,  Table   

Linoleum    

Liquor    

Locks    


E-2 
E-8 

D-12,    F-l 
F-l,  F-2 


E-8 

G-7, 

E-2 

F-l 

D-8 

E-2 

F-2 

E-2, 

F-2 

E-8 

E-8 

E-3, 

E-8 

F-2 

E-5 

E-3, 

E-2 

E-3, 

E-l, 

E-8 

J-l 
G-5 

E-8 
F-l, 
F-l, 


E-8 


E-£ 


E-8 

E-8 
E-2 


F-2 
F-2 


E-8,  J-4 

G-7 
E-8 
F-2 

F-l,  F-2 
D-12 
F-l,  F-2 

E-l 
E-6 
D-5 
F-l 
D-12 
D-9 
D-ll 
E-2,  F-l 
E-2,  E-l 
D-8 

E-l,   E-2, 
E-8 


E-3, 


Livestock    E-4 

Looms    E-8 

Lumber    F-l,  F-2 

Lye     D-9 

Machine,   Beading    E-8 

Machine,      Body     Ironing, 

Bone  Grinding    E-8 

Machine,  Boring,  Burring, 

Car,     Double     Seaming, 

Folding    Bar,    Grooving, 

Etc E-8,   J-4,   J-5 

Machine,  Corn- Shelling.  ...    E-8.  E-3 

Machinery    E-8 

Mangles    E-8,  J-4 

Mangle,  Duck   E-8 

Mantles,  Gas   D-12 

Mask,  Catchers    E-6 

Matches    D-12 

Matting    E-2 

Mattresses    E-2 

Mattocks    E-3,  E-8 

Measures,  Copper  E-5,  E-6 

Measures,  Milk   E-2,   E-3 

Meal,  Emery   D-12 

Medical   Supplies    D-8 

Medical  Cases   E-5 

Medicines    D-8 

Mica   D-12 

Microscopes    E-5,   E-6 

Mixer,  Concrete   J-4,  J-5 

Moulds,  Bread  E-2 

Mops   E-2 

Mortar  and  Pestle E-5 

Mosquito  Netting   .'  D-12 

Moss    F-l,  F-2 

Motors    J-4,  J-5 

Moth  Balls    D-12 

Molds,   Industrial    E-8 

Mouse  Traps    E-8 

Mowers    E-3 

Mucilage    D-7,  F-l 

Mud  Boats    E-8 

Mugs,  Shaving   E-2 

Mules    E- 1 

Music  Books   E-6 

Music,   Sheet    D-10- 

Musical   Instruments    E-6 

Muslin    F-l,  F-2 

Nails    "...  D-12.  F-l,   F-2 

Nail   Pullers    E-8 

Napkins    E-2 


40 


COMMODITIES   ALPHABETICALLY   ARRANGED    AND  MOST   USUAL   CLASSI 
FICATIONS  INDICATED  —  Continued. 


Needles    

Nest  Eggs   

Nets,  Horse  

Nippers    

Non-Support,  Payment  for. 

Nozzle,  Hose    

Nuts,  Metal   

Nuts    

Oakum    

Oats    

Oil,    Banana    

Oil,  Coal  

Oil.  Linseed,  Paraffin 

Oilcloth    

Organs    

Organ,   Pipe    

Ovens    

Oyster  Shells    

Packing  Composition   

Pads,  Desk   

Pads,  Harness    

Pads,  Laundry  

Paints    

Palms 

Pans,  Baking,  Etc 

Pans,  Bed    

Paper,   Building    

Paper,   Litmus    

Paper,  Roofing   

Paper,  Tissue    

Paper  to  be  printed 

Paper,  Toilet,  Wrapping... 

Paper,  Writing,   Note 

Paper,  Ward  Notes 

Paper,  Sacks   

Paraffin    

Parasols    

Paste,  Library    

Pegs,  Husking  

Pens,  School,  Office,  Etc... 

Pens,  Marking  

Pencils    

Periodicals    

Phaetons    

Photograph    Chemicals    and 

Supplies   

Photographs    

Pianos    

Piano  Stools    

Piano  Tuning   

Picks    


E-8 


F-2 


D-12 

E-3 

E-3, 

E-8 

H-2 

E-9 

F-l 

D-l 

D-h 

D-2 

F-l 

D-3 

F-l, 

E-2 

E-6 

J-4,  J-5 

J-4.  E-2,  J-5 

D-2 

D-12 

D-7 

E-3,   E-8 

D-9 

F-l.  F-2 

D-ll,   E-2 

E-2 

E-5 

F-l,  F-2 

D-8,   D-10 

F-l,  F-2 

D-12 

F-l 

D-12 

D-7 

D-8 

D-12 

D-12,  F-l 

E-2 

D-7 

E-3 

D-7 

E-8 

D-7 

D-7 

E-8.  J-4,  J-5 

D-10,  D-12 

G-7 

J-4 

E-2 

G-7 

E-3,  E-8 


Picks,  Tooth    

Pictures    

Picture  Frames    

Picture  Frame  Material.... 

Pigs    

Pillows    

Pillow,   Shams,   Slips 

Pins,  Blanket,   Brass 

Pins,  Bowling   

Pins,  Laundry   

Pipe,  Brass,  Flush,  Gal- 
vanized     

Pipes,  Tobacco    

Plane,  Hack    

Plants    

Planters    

Plaster   

Plaster   Paris    ..: 

Plates,   Paper    

Plates,    Dry   Photo 

Plows     

Plugs  and  Cords,  Tele- 
phone     

Plush     

Poles,  Buggy  

Polish    

Postage    

Poultry,  Live    

Poultry,  Dressed   

Power    

Premium   on    Bonds 

Press,  Lard    

Press,  Shirt   

Printing    

Printing  Presses    

Protectors,   Catcher's    

Primers,  Bush   

Pulleys,  Iron   

Pump,   Air    

Pumps,  Closet  

Pumps,   Spray   

Punch,   Bell    

Putty    

Push    Buttons    

Racks,  Milk  

Racks,   Specimen   

Radiators    

Rakes,  Horse  and  Pan.... 

Range,  Kitchen  

Rasp 

Rat  Poison   


D-12 

E-2 

E-2 

F-l 

E-4 

E-2 

E-2 

D-12 

E-6 

D-9 

F-l 

D-12 

E-8 

D-ll 

E-3 

F-l,  F-2 

F-l,  F-2 

D-12 

D-10,  D-12 

E-3 

D-12 

F-l,  F-2 

E-3,  E-8  ' 

D-9 

D-7 

E-4, 

D-l 

D-5 

G-6 

E-3, 

E-8 

G-7 

J-4 

E-6 

E-3,  E-8 

E-3,  E-8 

E-5,  E-6 

E-8 

E-3, 

E-8 

F-l, 

F-l, 

E-3, 

E-6, 

J-4. 

E-3, 

E-2 

E-8 

D-9 


D-l 


E-8 


E-5 

F-2 

F-2 
E-8 
E-8 
E-2 
E-8 


41 


COMMODITIES   ALPHABETICALLY     VRRANGED    AND  MOST    USUAL    CLASSl 
FICATIOXS   [NDIC  \ TE I )  —  Continued. 


Razors    

Records,     Phonographic, 

Victrola,   Etc 

Refrigerator    

Rent,  Houses,  Land,  Films, 

P.  O.   Boxes 

Revolvers    

Rewards    

Ribbons,  Typewriter   

Rims,  Wheel    

Ringer  Coils    

Rivets    

Robes,  Carriage  

Rollers,   Land    

Roof   Coping    

Rope    

Rubbers!   Can    

Rugs,  Office   

Rugs,   House    

Rulers    

Runabouts    

Sabres    

Sacks,   Grain    

Saddles     

Safes    

Salaries    

Salt,   Table    

Salt,  Stock   

Salt,  Refrigerating   

Sand  Paper   

Sand     

Sateen     

Saucers,  Florist's    

Saws    

Scaffolds    

Scales    

Scissors    

Scoops,   Potato    

Screens,   Bed,    Door,   Fire, 

Window    

Screens,   Moving  Picture.. 

Screens,   Sand    

Scrim    

Scuttles    

Scythes    

Seal,    Notary    

Sealing  Wax   

Seeds,   Flower,    Vegetable, 

Etc 

Seeders     

Serum   for  Treating   Stock 


H-l 


F-2, 

E-S 


E-i; 

E-8, 


E-2 

E-6 
E-2 

G-5 

E-8 
G-7, 
D-7 
F-l 
E-8 
F-l, 
E-3, 
E-3 
F-2 
D-12, 
D-12 
E-l 
E-2 
E-I, 
E-3, 
E-8 

E-3,  E-8 
E-6.  E-8 
E-l 
A 

D-l 
D-2 
D-12 
D-12 

-F-l.   F-2 
F-l 
E-8 
E-8 
E-8 

E-l.  5,   8 
E-8 
E-8 

E-2 

E-6 

E-8 

F-l 

E-2 

E-3,  8 

E-l 

D-7.   D-12 

D-ll 

E-3 

D-2 


D-12 


E-S 


Sets,  Saw   

Sewer  Pipe   

Sewing  Machines    

Sewing  Machine  Motors... 

Shafting    

Sharpeners,  Pencil   

Shave,  Spoke  

Sheep    

Sheeting   T 

Shellac   

Shingles    

Shirting     

Shoes,  Baseball    

Shoe  Laces    

Shovels    

Shows  and  Entertainments. 

Showers,  Bath    

Silverware    

Skimmers    

Sleds 

Slides,     Lantern.     Micro- 
scopic,  Etc 

Soap,   Castile    

Soap    ,m 

Soda  Ash    

Soda,  Washing  

Solder    

Soldering  Iron    

Spectacles     

Sponges,  Surgical    

Spokes     

Sprayers    

Spraying  Fluids    

Spreaders,   Manure    

Springs,  Door   

Squares    

Stakes    

Stamps,   Rubber    

Stands,   Blacksmith    

Stands,  Music   

Stands,  Wash    

Staples    

Starch,  Laundry   

Starchers.   Motor   

Stationer}-    

S learners    

Sti'pladders    

Stogies    

Stone,   Building   

Stools   

Si i  irage  of  Vehicles 


E-8 

F-l,  F-2 
E-2,  J-4 

J-l 

F-l 

E-l 

E-8 

E-4 

F-l 

F-l, 

F-l, 

F-l 

E-6 

D-6 

E-3, 

G-7 

E-8 

E-2 

E-2, 

E-3, 


F-2 

F-2 


E-8 


E-3 
E-8 


E-6 
D-8 

D-!) 

D-12 

D-9 

F-l. 

E-8 

E-8 

D-8 

F-l, 

E-3, 

D-8, 

E-3 

F-l. 

E-8 

E-3, 

E-l 

E-8 

F-2. 

E-2 

F-l, 

D-!» 

E-8 

D-7 

E-2 


F-2 


F-2 
E-5 
D-ll 

F-2 

E-8 


E-8 


F-2,    D  1: 


E-8 


D-12 

F-l 

E-2,    E-3 

G-7 


42 


COMMODITIES   ALPHABETICALLY   ARRANGED   AND  -MOST   USUAL   CLASSI- 
FICATIONS INDICATED  — Concluded. 


Straw    D-2 

Stretchers,  Hospital  E-5 

Studs,  Fixture   F-l 

Suit  Cases   E-2 

Surgical  Instruments   E-5 

Sweepers,  Carpet   E-2,   E-l 

Swings,  Lawn,  Porch E-8 

Tables,  Laboratory   E-6,  J-4 

Tables,  Pool   J-4 

Tables,  Typist  . . E-l 

Tacks,  Carpet    D-12 

Tanks,    Hot.    Water.    Oil, 

Gasoline,   Etc E-8 

Tape    D-12 

Tapestry    E-2 

Telegraph  Service    G-2 

Telephone     Rentals,     and 

Tolls    G-2 

Telephone  System   J-4 

Tents    E-8 

Thermometers    E-8 

Thread    D-12,    F-l 

Ticking   F-l 

Tile  for  Repair  Work F-2 

Time   Service    G-7 

Tires,   Wagon    E-3,    E-8 

Tires,  Auto   E-7 

Tobacco  Dust  D-l  1 

Tobacco,   Chewing   D-12 

Tongs,   Ice    F-S 

Tools,   Steel    F-l 

Tow   F-l 

Toweling    F-l 

Traveling  Expenses    G-4 

Trays,  Instrument    E-5 


J-4 

E-8 


F-2 
D-ll 


Trays,  Service   E-2 

Trays,   Slide    E-8 

Trees    J-3 

Trees,  Surgical  E-5 

Trestles    E-8 

Trucks,  Horse   E-3 

Trucks,  Auto    E-7 

Tubes,  Boiler   F-2 

Tubing    F-l, 

Turpentine    F-l, 

Twine,  Binder    D-ll 

Twine,  Wrapping    D-12 

Typewriters    E-l 

Umbrellas     ,  E-2 

Vaccination   Points D-8 

Vacuum   Cleaners    E-8,  J-4 

Valves    F-l 

Varnish    F-l, 

Veterinary  Bills    C 

Wages    B 

Warp,  Carpet  F-l , 

Washers,    Plumber's    F-l, 

Washers,  Buggy,  Etc D-ll,   D-12 

Washing  Machine    E-8 

Water    D-4 

Weeders   E-3 

Wheelbarrows     E-3,   E-8 

Whetstones    D-ll,  D-12 

Whips    E-3.   E-8 

Whiting   F-l 

Wire    * F-l, 

Wrenches    E-3,  E-8 

Zinc    F-l 

Zoological   Specimens    E-4 


F-2 


F-2 
F-2 


F-2,   D-L1 


iuaKers 

racuse,  N.  Y. 

AT.  JAtl  21,  1908 


531032 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


U.C.BERKELEY  LIBRARIES 


C0m6174fl3 


